Gypsum Plaster Board

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Gypsum Plaster Board
Detailed Project Report, Profile, Business Plan,
Industry Trends, Market Research, Survey,
Manufacturing Process, Machinery, Raw Materials,
Feasibility Study, Investment Opportunities, Cost
and Revenue, Plant Economics, Production Schedule,
Working Capital Requirement, Plant Layout, Process
Flow Sheet, Cost of Project, Projected Balance
Sheets, Profitability Ratios, Break Even Analysis

Introduction
Gypsum board (also known as plasterboard,
wallboard, gypsum panel, sheet rock, or Drywall) is a
panel made of calcium sulfate dihydrate (gypsum)
with or without additives and normally pressed
between a facer and a backer (typically thick sheets of
paper). It is used to make interior walls and ceilings.

The plaster is mixed with fibre (typically paper
and/or fibreglass), plasticizer, foaming agent, and
various additives that can decrease mildew, increase
fire resistance, and lower water absorption.
Gypsum building materials are used in all
construction types (residential, non-residential, new
or refurbished), ranging from complex high-tech
systems to easy to install products adapted for use
by the general public.

Gypsum board is widely used for internal walls and
ceilings by the construction industry, and is a
material of growing importance in the do it yourself
sector. Gypsum board is also a common fire barrier
used in house and general building construction.
Commonly gypsum boards used in walls and
ceilings, in moist areas, in exterior applications, for
fire resistance and area separation and special
systems.

Gypsum plaster board (GPB) popularly known as
gypboard, is a low cost, light weight construction
material made from aerated gypsum plaster and
produced in varying thicknesses suitable for different
applications. Gypsum is an important raw material
used in the manufacture of cement. Consumption of
gypsum varies from 2 to 6% in different plants
depending upon the quality of clinker. India has good
reserves of natural gypsum, mainly concentrated in
Rajasthan, Gujarat and Tamil Nadu.

Besides, a number of chemical industries obtain
gypsum as a byproduct in the form of phospho
gypsum. The chemical gypsum can be utilised as a
whole or as part substitute to natural gypsum. Many
cement plants, which are located near the source of
phosphogypsum are using this substitute product.

Gypsum Plaster Board Production

Types of Gypsum Plaster Board
Gypsum plaster boards are classified according to
their use. Gypsum wall board has a face to which
decoration may be applied. There are five types of
gypsum board product that are considered standard.
Innovation has created several new products now
available.

• Standard Gypsum Board: Regular core, Flexible
board, Type “X”- fire resistant, Moisture
resistant and Plaster baseboard.
• Specialty Gypsum Board: Interior ceiling board,
Mold & Moisture resistant, Shaft liner, Abuse
resistant and Impact resistant.

Market Outlook
The global gypsum market is valued at $1.49 billion
in 2016, equivalent to 252 million tonnes, with
33.3% and 60.9% being consumed in the
plasterboard and cement industries, respectively.
The gypsum market is forecast to grow at a CAGR of
9.9% to reach nearly $2.4 billion by 2018 and $3.8
billion by 2026.

The plasterboard market size is estimated to grow
from USD 18.07 Billion in 2016 to USD 23.85 Billion
by 2021, at a CAGR of 5.7% from 2016 to 2021. The
base year considered for the study is 2015 and the
market size is projected from 2016 to 2021.
The global gypsum board market was valued at $22.6
bn in 2016 and is forecast to grow at a steady CAGR
of 8.2% between 2017 and 2024, culminating in
2024 global sales of $42.6 bn.

U.S. Gypsum Board Market

Global gypsum market demand 10,700.0 million
square meters in 2014 and is expected to reach
15,804.7 million square meters by 2022, growing at a
CAGR of 5.1% from 2015 to 2022.
The global demand for drywall will approach 10.7
billion square meters by 2016, growing by some 8.5%
annually.

Global Drywall Demand

Project at a Glance
COST OF PROJECT MEANS OF FINANCE
Particulars Existing Proposed Total Particulars Existing
Propose
d Total
Land & Site Development
Exp. 0.00 43.00 43.00 Capital 0.00 144.82 144.82
Buildings 0.00 231.20 231.20 Share Premium 0.00 0.00 0.00
Plant & Machineries 0.00 192.00 192.00
Other Type Share
Capital 0.00 0.00 0.00
Motor Vehicles 0.00 8.00 8.00 Reserves & Surplus 0.00 0.00 0.00
Office Automation
Equipments 0.00 39.00 39.00 Cash Subsidy 0.00 0.00 0.00
Technical Knowhow Fees
& Exp. 0.00 15.00 15.00 Internal Cash Accruals 0.00 0.00 0.00
Franchise & Other
Deposits 0.00 0.00 0.00
Long/Medium Term
Borrowings 0.00 434.47 434.47
Preliminary& Pre-operative
Exp 0.00 3.00 3.00 Debentures / Bonds 0.00 0.00 0.00
Provision for Contingencies 0.00 20.00 20.00
Unsecured
Loans/Deposits 0.00 0.00 0.00
Margin Money - Working
Capital 0.00 28.09 28.09
TOTAL 0.00 579.29 579.29 TOTAL 0.00 579.29 579.29

Project at a Glance
Yea
r
D. S. C. R. Debt
/ -
Depo
sits
Debt
Equit
y as-
Equit
y
Total
Net
Worth
Ret
urn
on
Net
Wor
th
Profitability Ratio Asset
s
Turno
ver
Ratio
Curr
ent
Ratio
Indivi
dual
Cumul
ative
Over
all
GPM PBT PAT Net
Contr
ibutio
n
P/V
Ratio
(Number of times)
(Number of
times) % % % % % %
Initi
al 3.00 3.00
1-
2 1.29 1.29 1.66 1.66 2.23
15.49
% 8.28%
5.94
%
596.8
8
54.6
1% 1.64 0.91
2-
3 1.62 1.45 0.81 0.81 1.25
18.76
%
13.09
%
8.64
%
693.2
6
54.3
7% 1.80 1.25
3-
4 2.01 1.62 2.01 0.37 0.37 0.70
21.05
%
16.57
%
10.65
%
792.2
3
54.3
6% 1.83 1.71
4-5 2.48 1.81 0.13 0.13 0.39
22.69
%
19.11
%
12.15
%
891.1
9
54.3
6% 1.77 2.25
5-6 3.05 2.01 0.00 0.00 0.21
23.87
%
21.01
%
13.29
%
990.1
6
54.3
6% 1.65 4.15

Project at a Glance
Year Annualised Book
Value
Debt Dividen
d
Retained
Earnings
Payout Probabl
e
Market
Price
P/E
Ratio
Yield Price/
Book Value
EPS CEPS Per Share
Per
Share Per Share
No.of
Times
Rs Rs Rs Rs Rs % Rs % Rs %
1-2 4.48 8.70 14.48 24.00 0.00 100.00 4.48 0.00 4.48 1.00 0.00
2-3 7.61 11.31 22.10 18.00 0.00 100.00 7.61 0.00 7.61 1.00 0.00
3-4 10.71 13.96 32.81 12.00 0.00 100.00 10.71 0.00 10.71 1.00 0.00
4-
5 13.76 16.61 46.57 6.00 0.00 100.00 13.76 0.00 13.76 1.00 0.00
5-
6 16.72 19.23 63.29 0.00 0.00 100.00 16.72 0.00 16.72 1.00 0.00

Project at a Glance
BEP
BEP - Maximum Utilisation Year 5
Cash BEP (% of Installed Capacity) 57.62%
Total BEP (% of Installed Capacity) 61.30%
IRR, PAYBACK and FACR
Internal Rate of Return .. ( In %age ) 26.11%
Payback Period of the Project is ( In Years ) 2.814 Years
Fixed Assets Coverage Ratio ( No. of times ) 5.661

Major Queries/Questions Answered in the Report?
1. What is Gypsum Plaster Board industry ?
2. How has the Gypsum Plaster Board industry
performed so far and how will it perform in the
coming years ?
3. What is the Project Feasibility of a Gypsum Plaster
Board Plant ?
4. What are the requirements of Working Capital for
setting up a Gypsum Plaster Board plant ?

5. What is the structure of the Gypsum Plaster Board
Business and who are the key/major players ?
6. What is the total project cost for setting up
Gypsum Plaster Board plant ?
7. What are the operating costs for setting up a
8. What are the machinery and equipment
requirements for setting up a Gypsum Plaster
Board plant ?

9. Who are the Suppliers and Manufacturers of
Plant & Machinery for setting up a Gypsum
Plaster Board plant ?
10. What are the requirements of raw material for
setting up a Gypsum Plaster Board plant ?
11. Who are the Suppliers and Manufacturers of Raw
materials for setting up a Gypsum Plaster Board
plant ?
12. What is the Manufacturing Process and
Formulations of a Gypsum Plaster Board plant ?

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13. What is the total size of land required for setting up
a Gypsum Plaster Board plant ?
14. What will be the income and expenditures for a
15. What are the Projected Balance Sheets of a Gypsum
Plaster Board plant ?
16. What are the requirement of utilities and
overheads for setting up a Gypsum Plaster Board
plant?
17. What is the Built up Area Requirement and cost for
setting up a Gypsum Plaster Board Business?

18. What are the Personnel (Manpower)
Requirements for setting up a Gypsum Plaster
Board Business?
19. What are Statistics of Import & Export for
Gypsum Plaster Board ?
20. What is the time required to break-even?
21. What is the Break-Even Analysis of a Gypsum
Plaster Board plant?
22. What are the Project financials of a Gypsum
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23. What are the Profitability Ratios of a Gypsum
24. What is the Sensitivity Analysis-Price/Volume of
a Gypsum Plaster Board plant?
25. What are the Projected Pay-Back Period and
IRR of a Gypsum Plaster Board plant?
26. What is the Process Flow Sheet Diagram of a
Gypsum Plaster Board project?

27. What are the Market Opportunities for setting
up a Gypsum Plaster Board plant?
28. What is the Market Study and Assessment for
setting up a Gypsum Plaster Board plant?
29. What is the Plant Layout for setting up a
Gypsum Plaster Board Business?

Table of Contents
of the
Project Report

1. DISTRICT PROFILE & GEOTECHNICAL SITE
CHARACTERIZATION
• GENERAL
• PHYSICAL CHARACTERISTICS
• CLIMATE
• TRANSPORTATION AND COMMUNICATIONS
• MAP
• ECONOMY
• CULTURE & ATTITUDES

2. INTRODUCTION
3. TYPES OF GYPSUM PLASTER BOARD
• STANDARD GYPSUM BOARD
• SPECIALTY GYPSUM BOARD
4. USES AND APPLICATION
5. PROPERTIES

6. B.I.S. SPECIFICATION
• IS: 2095 - 1982:GYPSUM PLASTER
BOARDS (FIRST REVISION)
• IS: 8272 - 1976:GYPSUM PLASTER FOR
USE IN THE MANUFACTURE OF
FIBROUS PLASTER BOARDS.
• IS: 8273 - 1976: FIBROUS GYPSUM
PLASTER BOARDS.

7. MARKET SURVEY
• GYPSUM BOARD
• MARKET STRUCTURE
• DOMESTIC PRODUCTION AND USE:
8. FINANCIALS & COMPARISON OF
MAJOR INDIAN AYERS/COMPANIES
• ABOUT FINANCIAL STATEMENTS OF
CMIE DATABASE
• PROFITS & APPROPRIATIONS

• TOTAL LIABILITIES
• TOTAL ASSETS
• NET CASH FLOW FROM OPERATING
ACTIVITIES
SECTION – I
• NAME OF COMPANY WITH CONTACT DETAILS
• NAME OF DIRECTOR(S)
• PLANT CAPACITY
• LOCATION OF PLANT
• NAME OF RAW MATERIAL(S) CONSUMED WITH
QUANTITY & COST

SECTION – II
• ASSETS
• CASH FLOW
• COST AS % GE OF SALES
• GROWTH IN ASSETS & LIABILITIES
• GROWTH IN INCOME & EXPENDITURE
• INCOME & EXPENDITURE

• LIABILITIES
• LIQUIDITY RATIOS
• PROFITABILITY RATIO
• PROFITS
• RETURN RATIOS
• STRUCTURE OF ASSETS & LIABILITIES(%)
• WORKING CAPITAL & TURNOVER RATIOS

9. EXPORT & IMPORT STATISTICS DATA
OF INDIA
• EXPORT STATISTICS DATA ON GYPSUM
PLASTER BOARD
• IMPORT STATISTICS DATA ON GYPSUM
PLASTER BOARD
10. PRESENT MANUFACTURERS

11. RAW MATERIALS
• COMMON GYPSUM BOARD NGREDIENTS
12. TECHNICAL DATA OF RAW
MATERIALS
13. CHEMISTRY OF THE PROCESS
14. MANUFACTURING PROCESS
• PREPARATION OF RAW MATERIALS

15. LIST OF PLANT & MACHINERY
16. PROCESS FLOW SHEET
17. PROCESS FLOW DIAGRAM
18. ROLE OF THE LABORATORY
19. ENVIRONMENTAL IMPLICATIONS
20. SUPPLIERS OF RAW MATERIAL

21. SUPPLIERS OF PLANT & MACHINERY
• COMPLETE MACHINERY ADDRESS
• MACHINERY & PRODUCT
PHOTOGRAPHS
• MACHINERY PHOTOGRAPHS
• PRODUCT PHOTOGRAPHS
23.PLANT LAYOUT
24. QUOTATION OF PLANT, MACHINERY
AND EQUIPMENTS FROM SUPPLIER

Project Financials
• Project at a Glance Annexure
• Assumptions for Profitability workings ………………………..1
• Plant Economics…………………………………………………..2
• Production Schedule………………………………………………3
• Land & Building……………………………………………….……4
Factory Land & Building
Site Development Expenses

• Plant & Machinery……………………………………………..……..5
Indigenous Machineries
Other Machineries (Miscellaneous, Laboratory etc.)
• Other Fixed Assets………………………………………..........….......6
Furniture & Fixtures
Pre-operative and Preliminary Expenses
Technical Knowhow
Provision of Contingencies
• Working Capital Requirement Per Month……………………….…7
Raw Material
Packing Material
Lab & ETP Chemical Cost
Consumable Store

• Overheads Required Per Month and Per Annum………….…….…8
Utilities & Overheads (Power, Water and Fuel Expenses etc.)
Royalty and Other Charges
Selling and Distribution Expenses
• Salary and Wages …………………………………………....……..9
• Turnover Per Annum ……………………………………….....…10
• Share Capital…………………………………………………….....11
Equity Capital
Preference Share Capital

• Annexure 1 :: Cost of Project and Means of Finance
• Annexure 2 :: Profitability and Net Cash Accruals
 Revenue/Income/Realisation
 Expenses/Cost of Products/Services/Items
 Gross Profit
 Financial Charges
 Total Cost of Sales
 Net Profit After Taxes
 Net Cash Accruals

• Annexure 3 :: Assessment of Working Capital
requirements
 Current Assets
 Gross Working Capital
 Current Liabilities
 Net Working Capital
 Working Note for Calculation of Work-in-
process
• Annexure 4 :: Sources and Disposition of Funds

• Annexure 5 :: Projected Balance Sheets
 ROI (Average of Fixed Assets)
 RONW (Average of Share Capital)
 ROI (Average of Total Assets)
• Annexure 6 :: Profitability Ratios
 D.S.C.R
 Earnings Per Share (EPS)
 Debt Equity Ratio

• Annexure 7 :: Break-Even Analysis
 Variable Cost & Expenses
 Semi-Variable/Semi-Fixed Expenses
 Profit Volume Ratio (PVR)
 Fixed Expenses / Cost
 B.E.P

• Annexure 8 to 11 :: Sensitivity Analysis-Price/Volume
 Resultant N.P.B.T
 Resultant D.S.C.R
 Resultant PV Ratio
 Resultant DER
 Resultant ROI
 Resultant BEP

• Annexure 12 :: Shareholding Pattern and Stake Status
 Equity Capital
 Preference Share Capital
• Annexure 13 :: Quantitative Details-Output/Sales/Stocks
 Determined Capacity P.A of Products/Services
 Achievable Efficiency/Yield % of Products/Services/Items
 Net Usable Load/Capacity of Products/Services/Items
 Expected Sales/ Revenue/ Income of Products/ Services/
Items

• Annexure 14 :: Product wise Domestic Sales
Realisation
• Annexure 15 :: Total Raw Material Cost
• Annexure 16 :: Raw Material Cost per unit
• Annexure 17 :: Total Lab & ETP Chemical Cost
• Annexure 18 :: Consumables, Store etc.
• Annexure 19 :: Packing Material Cost
• Annexure 20 :: Packing Material Cost Per Unit

• Annexure 21 :: Employees Expenses
• Annexure 22 :: Fuel Expenses
• Annexure 23 :: Power/Electricity Expenses
• Annexure 24 :: Royalty & Other Charges
• Annexure 25 :: Repairs & Maintenance
Expenses
• Annexure 26 :: Other Manufacturing Expenses
• Annexure 27 :: Administration Expenses
• Annexure 28 :: Selling Expenses

• Annexure 29 :: Depreciation Charges – as per Books
(Total)
• Annexure 30 :: Depreciation Charges – as per Books
(P & M)
• Annexure 31 :: Depreciation Charges - as per IT Act
WDV (Total)
• Annexure 32 :: Depreciation Charges - as per IT Act
WDV (P & M)
• Annexure 33 :: Interest and Repayment - Term Loans
• Annexure 34 :: Tax on Profits
• Annexure 35 :: Projected Pay-Back Period and IRR

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Our Approach:
• Our research reports broadly cover Indian markets, present analysis,
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• The market forecasts are developed on the basis of secondary
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• We use reliable sources of information and databases. And
information from such sources is processed by us and included in the
report

Scope of the Report
The report titled “Market Survey cum Detailed Techno Economic
Feasibility Report on Gypsum Plaster Board” provides an insight into
the Gypsum Plaster Board market in India with focus on uses and
applications, Manufacturing Process, Process Flow Sheets, Plant
Layout and Project Financials of Gypsum Plaster Board project. The
report assesses the market sizing and growth of the Indian Gypsum
Plaster Board Industry. While expanding a current business or while
venturing into new business, entrepreneurs are often faced with
the dilemma of zeroing in on a suitable product/line. And before
diversifying/venturing into any product, they wish to study the
following aspects of the identified product:

• Good Present/Future Demand
• Export-Import Market Potential
• Raw Material & Manpower Availability
• Project Costs and Payback Period
We at NPCS, through our reliable expertise in the project
consultancy and market research field, have demystified the
situation by putting forward the emerging business opportunity in
the Gypsum Plaster Board sector in India along with its business
prospects. Through this report we have identified Gypsum Plaster
Board project as a lucrative investment avenue.

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o Cold Storage For Fruits & Vegetables
o Coal & Coal Byproduct

o Copper & Copper Based Projects
o Dairy/Milk Processing
o Disinfectants, Pesticides, Insecticides, Mosquito Repellents,
o Electrical, Electronic And Computer based Projects
o Essential Oils, Oils & Fats And Allied
o Engineering Goods
o Fibre Glass & Float Glass
o Fast Moving Consumer Goods
o Food, Bakery, Agro Processing

o Fruits & Vegetables Processing
o Ferro Alloys Based Projects
o Fertilizers & Biofertilizers
o Ginger & Ginger Based Projects
o Herbs And Medicinal Cultivation And Jatropha (Biofuel)
o Hotel & Hospitability Projects
o Hospital Based Projects
o Herbal Based Projects
o Inks, Stationery And Export Industries

o Infrastructure Projects
o Jute & Jute Based Products
o Leather And Leather Based Projects
o Leisure & Entertainment Based Projects
o Livestock Farming Of Birds & Animals
o Minerals And Minerals
o Maize Processing(Wet Milling) & Maize Based Projects
o Medical Plastics, Disposables Plastic Syringe, Blood Bags
o Organic Farming, Neem Products Etc.

o Paints, Pigments, Varnish & Lacquer
o Paper And Paper Board, Paper Recycling Projects
o Printing Inks
o Packaging Based Projects
o Perfumes, Cosmetics And Flavours
o Power Generation Based Projects & Renewable Energy Based
Projects
o Pharmaceuticals And Drugs
o Plantations, Farming And Cultivations
o Plastic Film, Plastic Waste And Plastic Compounds
o Plastic, PVC, PET, HDPE, LDPE Etc.

o Potato And Potato Based Projects
o Printing And Packaging
o Real Estate, Leisure And Hospitality
o Rubber And Rubber Products
o Soaps And Detergents
o Stationary Products
o Spices And Snacks Food
o Steel & Steel Products
o Textile Auxiliary And Chemicals

o Township & Residential Complex
o Textiles And Readymade Garments
o Waste Management & Recycling
o Wood & Wood Products
o Water Industry(Packaged Drinking Water & Mineral
Water)
o Wire & Cable

https://www.linkedin.com/company/niir-project-
consultancy-services
https://www.facebook.com/NIIR.ORG
https://www.youtube.com/user/NIIRproject
https://plus.google.com/+EntrepreneurIndiaNewDelhi
https://twitter.com/npcs_in
 https://www.pinterest.com/npcsindia/
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For more information, visit us at:
www.niir.org

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